Audit 18113

Accounting Policies: Basis of Presentation The accompanying supplemental Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Community Health Network, Inc. (the Network) under programs of the federal government for the year ended December 31, 2022, recorded on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As the Schedule presents only a selected portion of the Network, it is not intended to and does not present the financial position or changes in net assets of the Network.The Schedule includes grant activity related to the Department of Health and Human Services ("HHS") Coronavirus Aid Relief and Economic Security (CARES) Act Assistance Listing Number 93.498. As required based on guidance in the 2022 OMB Compliance Supplement, the Schedule includes all Period 3 funds received between January 1, 2021 and June 30, 2021 and expended by December 31, 2022 and period 4 funds received between July 1, 2021 and December 31, 2021 and expended by December 31, 2022 as reported to HRSA via the PRF Reporting Portal. The Schedule includes $42,391,126 of Provider Relief Funds that have been covered by $6,636,792 of direct expenditures and $35,754,334 in lost revenues (the total remaining amount eligible for lost revenue reimbursement reported in the PRF reporting portal as of period 4 was $233,267,273).For the purposes of the Schedule, federal awards include all subawards to the Network by non-federal organizations pursuant to federal grants, contracts and similar agreements.The Network requests reimbursement for indirect costs in accordance with grant agreements, and therefore, has not elected to utilize the 10 percent de minimis indirect cost rate.Pass through entity numbers are included in the Schedule when available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.